Abstract
La mayor parte de la investigación sobre la corrupción se ha realizado a nivel nacional, porque su estudio a nivel regional o local es más complejo. Aunque hay muchos estudios sobre la relación entre la corrupción y el gasto público, muy pocos examinan la influencia de la corrupción en los ingresos públicos, y no hemos encontrado ninguno a nivel subnacional, excepto el reciente de Liu y Mikesell (2019). Nuestro objetivo es analizar la corrupción política a nivel municipal, estudiando si el nivel de ingresos de los gobiernos municipales se ve afectado por los casos de corrupción que involucran a los políticos locales. Otros factores que se toman en cuenta son la ideología política, el gobierno de mayoría absoluta y el ciclo electoral. La muestra es un panel de datos de todos los municipios españoles con una población de más de 50.000 habitantes para el período 2002-2013. Most research on corruption has been at the national level, because its study at the regional or local level is more complex. Although there are many studies about the relation between corruption and government spending, very few examine the influence of corruption on government revenues, and we have not found any at the subnational level, except the recent Liu & Mikesell (2019). Our aim is to analyze political corruption at the municipal level, studying whether the level of revenue of municipal governments is affected by the cases of corruption involving local politicians. Some of the other factors taken into account are political ideology, absolute majority government and the electoral cycle. The sample is a data panel of all the Spanish municipalities with a population of over 50,000 inhabitants for the period 2002-2013. Our results reveal that municipalities with higher levels of corruption have higher tax revenues in per capita terms.
Highlights
IntroductionAn increasing number of studies are addressing the topic of corruption
Many have analyzed its effects on economic development (Mauro, 1995; Dreher & Herzfeld, 2005; Salinas & Salinas, 2007; Xu & Yano, 2017; Apergis & Apergis, 2017; Christos et al, 2018)
Most of the research is at the national level and there is very little on corruption at the regional or local level, mainly because it is more difficult to measure corruption in this environment, which means that there are hardly any official indicators, as we will see later
Summary
An increasing number of studies are addressing the topic of corruption. Many have analyzed its effects on economic development (Mauro, 1995; Dreher & Herzfeld, 2005; Salinas & Salinas, 2007; Xu & Yano, 2017; Apergis & Apergis, 2017; Christos et al, 2018). Others have shown how it negatively influences the development of democracy and the rule of law (Warren, 2004; Villoria, 2007). Corruption affects the composition and amount spent by governments, but can impact public revenues. Other studies find that the direct or indirect relation between corruption and tax revenues depends on the specific type of tax (Imam & Jacobs, 2007). Despite the relevance of the topic, there are few studies in this area, and most of them at the national level
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